Nearly two decades before becoming President Donald Trump's Secretary of State, then-Speaker of the Florida House Marco Rubio laid the groundwork for Gov. Ron DeSantis' newest goal—eliminating property taxes—in 2007.
Though Rubio, a rising star in Florida politics, failed to get his plan across the finish line, he helped pave the way for a 2008 constitutional amendment capping increases in property values for homesteaded homes—and for a renewed push by DeSantis 18 years later.
"People are being taxed to high heaven with property taxes, which...we're gonna give relief on," DeSantis said at an Ocala press conference earlier this week, reiterating the need to provide financial relief to Florida homeowners."They have to cut a check to the government every year, just basically paying rent to live on their own property."
Secretary Rubio, then a young state representative on his way to the U.S. Senate, first proposed eliminating property taxes in 2007 as part of his "100 Innovative Ideas for Florida's Future" book, a set of big plans he compiled ahead of his speakership and would hand out to colleagues.
But property tax elimination is tricky, particularly in a state with no income tax. Nonetheless, Rubio envisioned what lawmakers termed "the Swap": replacing surging property taxes with sales tax. The issue? It would require that the party of low taxes vote to raise one tax to lower another.
And though it was alluring, especially considering Floridians' overall property tax burden had doubled from $15 billion in 2001 to $30 billion in 2007, the Florida Legislature nixed his plan in favor of a more moderate constitutional amendment supported by then-Gov. Charlie Crist, which doubled the property tax exemptions. Voters approved it on the ballot a year later.
But now, 18 years later, DeSantis is revisiting Rubio's idea. DeSantis over the past few weeks has repeatedly signaled his intention to strike property taxes altogether, which would make Florida the first in the nation to do so.
Last week, Republican Sen. Jonathan Martin, a DeSantis ally, filed a bill for the upcoming legislative session ordering a study on eliminating property taxes.
And, just as Rubio had suggested, it asks that property tax revenues be replaced with sales tax or budget cuts.
According to the Florida Policy Institute, a nonpartisan think tank, fully striking all property taxes would require Florida to almost double the sales tax, a move DeSantis has sworn to veto.
And while it remains to be seen what the finer points in his plan are, the Florida governor has promised that property tax elimination will be on the ballot.
"There's gonna be something on the ballot [in 2026] that is going to give Floridians an opportunity to vote themselves relief from property taxes have done to them," DeSantis promised on Tuesday. According to Housingwire.com, the median property tax in Florida increased 47.5% between 2019 and 2024, with South Florida counties like Miami-Dade and Broward seeing nearly 57% increases.
Rubio served in the state House from 2000 until 2008, spending his final two years as the Florida Speaker. He was elected to the U.S. Senate two years later and would stay there until Jan. 2025, when he resigned his seat to become the next Secretary of State. DeSantis appointed Florida Attorney General Ashley Moody to fill his shoes days later before swearing in his former Chief of Staff James Uthmeier to succeed Moody.
